Rogers County Board of Tax Roll Corrections v. Video Gaming Technologies Inc.

Whether a generally applicable state ad valorem tax, as assessed against personal property owned by a non-Indian, out-of-state corporate entity and leased to a tribe for use in its casino operations, is preempted by the Indian Gaming Regulatory Act and the Supreme Court"s "particularized inquiry" balancing test from White Mountain Apache Tribe v. Bracker, when the tax does not infringe on any federal regulatory purpose contained in the IGRA, the tax does not interfere with any tribal sovereignty interests and the tax supports relevant and important government interests, such as law enforcement, schools and health services.